§ MR. LOUGH (Islington, W.)To ask Mr. Chancellor of the Exchequer what was the average gross rate of duty received on sugar in each financial year since the reimposition of the sugar duty, up to the 31st March, 1904, and in the eleven months up to the 28th February, 1905; the number of samples of sugar polariscopically examined by the Customs in the above periods and the cost of such examination; the annual cost to the country of supervising the British sugar refineries in bond; and whether he has yet had an opportunity of considering
| Number of samples polariscopically examined. | Cost of examination thereof. | |
| £ | ||
| Financial Year ended 31st March, 1902 | 25,706 | 2,159 |
| Financial Year ended 31st March, 1903 | 28,005 | 2,471 |
| Financial Year ended 31st March, 1904 | 28,176 | 2,380 |
| 11 months ended 28th February, 1905 | 23,369 | 1,934 |
§ the system by which the sugar duties are levied on polariscopic tests; and whether, in view of the bonding of British refineries under the Sugar Convention Act, a simpler method might with advantage to the revenue be adopted; and, if so, whether he intends to make any change in the system this year.
§ (Answered by Mr. Austen Chamberlain.) The average gross rate of duty received on sugar in each financial year since the reimposition of the Sugar Duty, up to the 31st March, 1904, and in the eleven months up to the 28th February, 1905, is as follows: Financial year ended 31st March, 1902, the cwt. 3s. 10.87d.; financial year ended 31st March, 1903, the cwt. 3s. 10.21d.; financial year ended 31st March, 1904, the cwt. 3s. 11.49d.; eleven months ended 28th February, 1905, the cwt. 4s. 0.06d. The increase in the average gross rate in 1904 and in 1905 is due to the fact that, previous to 1st September, 1903, sugar which was imported to be refined in this country was duty-paid while in an unrefined condition, and that, from the 1st September, 1903, sugar imported to be refined in Great Britain has not been duty-paid until after refinement. As a consequence, the average cwt. of sugar, duty-paid while unrefined, being of a lower polarisation and sweetening power than the average cwt. of sugar now duty-paid on delivery from a refinery, was necessarily assessed at a lower average rate of duty. The number of samples of sugar polariscopically examined by the Customs in the above periods and the cost of such examination was as follows—
435§ The annual cost to the country of supervising the British sugar refineries in bond is estimated, under present conditions, at £15,600. With reference to the remaining portion of the Question, I am advised that the system of levying the sugar duty on polariscopic test is accepted without demur by all engaged in the trade, and that the polariscopic method of testing sugar is simple, rapid, and accurate, no better method being known or required. Both at home and abroad it is a method understood and practised with satisfactory results both by Governments for sugar revenue and by those engaged in the sugar industry. In view of these considerations I am not prepared to recommend any alteration in the existing system of collecting the duty.